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Pengaruh Stabilitas Keuangan, Kualitas Auditor Eksternal, Pergantian Auditor, Frekuensi Kemunculan Gambar Ceo dan Pergantian Direksi Perusahaan Terhadap Fraudulent Financial Reporting Azita, Nabila Nurrachmatika; Susetyo, Budi; Mubarok, Abdulloh
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 2 (2023): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v13i2.46

Abstract

Tujuan penelitian ini adalah menguji pengaruh sta­bi­li­tas keuangan, kualitas auditor eksternal, pergantian auditor, fre­kuensi kemunculan gambar CEO, dan pergantian direksi ter­hadap fraudulent financial reporting. Data yang digu­na­kan merupakan jenis data sekunder. Populasi yang diambil ia­lah perusahaan perbankan yang listing di Bursa Efek In­do­ne­sia (BEI) dari 2017-2020. Dari hasil pengambilan sampel me­lalui teknik purposive sampling didapat 17 perusahaan, jadi jumlah sampel adalah 68 (17x4 tahun). Metode analisis data menggunakan analisis regresi logistik. Berdasarkan be­be­rapa pengujian, menyimpulkan bahwa tidak ada yang ber­pe­ngaruh terhadap fraudulent financial reporting karena wa­ld < t tabel dan nilai signifikansi > 0,025.
The Implementation of Risk Management, Internal Control Systems, and Audits’ Role’s Effects on Credit Policy Azita, Nabila Nurrachmatika
Interdisciplinary Social Studies Vol. 1 No. 3 (2021): Reguler Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i3.56

Abstract

Background: The current government expects progress in economic equality and national development. In national development will certainly require very large funds, therefore the role of the bank is absolute.Aim: This research aims to analyze the influence of risk management, the effectiveness of internal control systems, and the role of internal audits on credit policy.Method: This study uses survey methods from the results of previous research. The testing method is done using multiple linear regression causal analysis.Findings: The results of this study show that the role of risk management, internal control systems and internal audits has an influence on credit policy.